| | Name | Rank | ASN | Unit | Campaign | | Sowinski, John F. | Pfc | 32584767 | 120/I | |
| Soykup, Albert E. | Pvt | | 117/Hq | |
| Spaccucello, Rocco J. | Pvt | | 117/E | |
| Spaer, Raymond | Pfc | | 119 | |
| Spahn, G. F. | | | 120/Unk Co | |
| Spahr, Raymond R. | Pfc | | 119/B | |
| Spain, Ernest S. | Pfc | | 113 FA/A | |
| Spain, Ernest, Jr. | Cpl | 20408612 | 113 FA/A | |
| Spain, James T. | Pvt | | 120/B | |
| Spair, Thomas E. | | | 119/G | |
| Spalling, Joseph H. | | | 823 TD/Hq | |
| Spamneto, Joseph F. | T/4 | | 823 TD/B | |
| Spanel, Anton E. | | | 531 AAA/Btry A | |
| Spangler, Glen V. | Cpl | 33213888 | 105 Eng | |
| Spangler, William E. | Pvt | | 117?medic | |
| Spann, Alexander, Jr. | Sgt | | 117 | |
| Sparacho, Anthony | Pfc | | 30 MP Plat | |
| Sparacio, Anthony | Pfc | | 30 MP Plat | |
| Sparks, Everett O. | T/3 | | 730 Ord/Supply | |
| Sparks, Howard J. | SSgt | | 119/B | |
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